Vaughn Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending upon customer preference. On June $1,2020,$ the general ledger for Vaughn Inc. contains the following data.

Raw Materials Inventory $$3,900$ Manufacturing Overhead Applied $$35,600$

Work in Process Inventory $$5,975$ Manufacturing Overhead Incurred $$29,400$

Subsidiary data for Work in Process Inventory on June $1$ are as follows.

Job Cost Sheets

Customer Job

Cost Element

Rodgers

Stevens

Linton

Direct materials $$700$ $$900$ $$1,000$

Direct labor $300500700$

Manufacturing overhead $375625875$

$$1,375$ $$2,025$ $$2,575$

During June, raw materials purchased on account were $$4,600,$ and all wages were paid. Additional overhead costs consisted of depreciation on equipment $$800$ and miscellaneous costs of $$400$ incurred on account.

A summary of materials requisition slips and time tickets for June shows the following.

Customer Job

Materials Requisition Slips

Time Tickets

Rodgers $$700$ $$900$

Koss $1,800700$

Stevens $500400$

Linton $1,3001,300$

Rodgers $300400$

$4,6003,700$

General use $1,5001,200$

$$6,100$ $$4,900$

Overhead was charged to jobs at the same rate of $$1\mathrm{.}25$ per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $$18,500.$ Each customer paid in full.

$($a$)$

Journalize the June transactions: $(1)$ for purchase of raw materials, factory labor costs incurred, and manufacturing overhead costs incurred; $(2)$ assignment of direct materials, labor, and overhead to production; and $(3)$ completion of jobs and sale of goods.